Commentary

C00104 Walker Freight Services Ltd v C & E Comrs (1999) unreported

Part V17 Customs duties

C00104 Walker Freight Services Ltd v C & E Comrs (1999) unreported

C00104 Walker Freight Services Ltd v C & E Comrs (1999) unreported

Customs duties - external Community transit procedure - guarantee waiver - refusal by Commissioners of principal's application - grounds for refusal based on earlier failures to comply with Community Customs Code art 95(2)(e) - whether decision lawful - no

The Commissioners revoked the Appellant's entitlement to use the guarantee waiver facility under the external Community transit procedure and rejected a subsequent application for its reinstatement on the basis that the Appellant had not complied with Community Customs Code art 95(2)(e). That provision requires the applicant to given an undertaking

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